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On March 2, 2004, the President signed
into law P.L. 108-203, the “Social Security Protection Act of 2004”, amending
section 1148(g)(1)of the Social Security Act (the Act) to provide that an
individual work plan established pursuant to section 1148 of the Act (the
Ticket to Work and Self-Sufficiency program) will be treated, for purposes
of section 51(d)(6)(B)(i) of the Internal Revenue Code of 1986, the same
as an individualized written plan for employment under a State plan for
vocational rehabilitation services approved under the Rehabilitation Act
of 1973. This amendment to the Social Security Act takes effect as if it
was included in section 505 of the Ticket to Work and Work Incentives Improvement
Act of 1999 (P.L. 106-170; 113 Stat. 1921).
This change permits an employer to receive a tax credit with respect to wages paid to an individual who is referred to the employer upon completion of or while receiving rehabilitative services pursuant to an individual work plan under the Ticket to Work program, provided the other criteria are met.
Click here for link to information on the Work Opportunity Tax Credit .
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